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2011 (6) TMI 190 - HC - Income TaxResidential status - 'non-resident' - Tax liability - Assessee was to work in U.S.A., though he continued to be an employee of the company in India, on the basis of the letter of Deputation - Tribunal held that the assessee was on deputation from April 2004 to January 2005 and his stay in India from 18th August, 2004 to 6th September, 2004 was in respect of a visit to India and this period is to be excluded while considering the applicability of section 6(1)(c) - By holding so, the Tribunal accepted the alternative contention of the assessee and held that for the purpose of computing the period of 60 days as mentioned in section 6(1)(c), the period of visit to India would be excluded and assessment shall be done considering his status as 'non-resident'.therefore, he is to be treated as non-resident and cannot be taxed as a resident under section 6(1)(c) - Decided in favour of assessee.
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